臺大管理論叢 NTU Management Review VOL.29 NO.1

249 NTU Management Review Vol. 29 No. 1 Apr. 2019 Francis, J., Schipper, K., and Vincent, L. 2005. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics , 39 (2): 329-360. Frantz, P. 1999. Discretionary write-downs, write-offs, and other restructuring provisions: A signaling approach. Accounting and Business Research , 29 (2): 109-121. Gelb, D. S., and Zarowin, P. 2002. Corporate disclosure policy and the informativeness of stock prices. Review of Accounting Studies , 7 (1): 33-52. Gordon, E. A. 2001. Accounting for changing prices: The value relevance of historical cost, price level, and replacement cost accounting in Mexico. Journal of Accounting Research , 39 (1): 177-200. Greene, W. H. 2004. Econometric Analysis (5th ed.) . Upper Saddle River, NJ: Prentice- Hall, Inc. Hausman, J. A. 1978. Specification tests in econometrics. Econometrica , 46 (6): 1251- 1271. Heckman, J. 1979. Sample selection bias as a specification error. Econometrica , 47 (1): 153-161. Henderson, B. C., and Kaplan, S. E. 2000. An examination of audit report lag for banks: A panel data approach. Auditing : A Journal of Practice and Theory , 19 (2): 159- 174. Henning, S. L., Shaw, W. H., and Stock, T. 2004. The amount and timing of goodwill write-offs and revaluations: Evidence from U.S. and U.K. firms. Review of Quantitative Finance and Accounting , 23 (2): 99-121. Hsiao, C. 1986. Analysis of Panel Data . New York, NY: Cambridge University Press. Hsieh, W. T., and Wu, T. Z. 2005. Determinants and market reaction of assets impairment in Taiwan. Taiwan Accounting Review , 6 (1): 59-95. Jarva, H. 2009. Do firms manage fair value estimates? An examination of SFAS 142 goodwill impairments. Journal of Business Finance and Accounting , 36 (9-10): 1059-1086. Jiambalvo, J., Rajgopal, S., and Venkatachalam, M. 2002. Institutional ownership and the extent to which stock prices reflect future earnings. Contemporary Accounting Research , 19 (1): 117-145. Jones, D. A., and Smith, K. J. 2011. Comparing the value relevance, predictive value, and persistence of other comprehensive income and special items. The Accounting Review , 86 (6): 2047-2073.

RkJQdWJsaXNoZXIy MTYzMDc=